n Annual Survey of South African Law - The law of taxation

Volume 2012, Issue 1
  • ISSN : 0376-4605



This is a summary of some of the income tax amendments introduced by the Taxation Laws Amendment Act 24 of 2011, assented to on 10 January 2012 ( 34927), and the Taxation Laws Second Amendment Act 25 of 2011, assented to on 14 December 2011 ( 34867). The summary does not purport to deal with all the amendments in detail.

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